FAC Explorer

Finding 386724 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299022
Organization: University System of New Hampshire (NH)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Granite State College failed to publish one of three required quarterly HEERF reports on time, breaching the 10-day deadline.
  • Impacted Requirements: The College did not maintain adequate internal controls as mandated by 2 CFR 200.303, affecting compliance with federal reporting standards.
  • Recommended Follow-Up: Review and enhance policies and procedures to ensure timely reporting and compliance with all federal requirements to prevent future issues.

Finding Text

Federal Agency: Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425F Federal Award Identification Number and Year: P425F203030; award year 2020-21 Award Period: July 01, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. There are three components to reporting for the Higher Education Emergency Relief Fund (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition: During our testing of HEERF reporting requirements on the System, we noted one of the three quarterly reports tested for Granite State College was published to the College’s website outside of the 10-day timeframe requirement. Context: The College’s policies and procedures did not successfully track the compliance to reporting requirements, specifically the timely submission of the reports to the College’s website. Cause: The policies and procedures of the College did not ensure that grant reporting compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: Third parties do not have timely access to funding and expenditure information. Repeat Finding: Yes, 2022-001

Corrective Action Plan

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 963166 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Direct Lending Programs - Loans Issued $140.43M
84.063 Federal Pell Grant Program $20.29M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9.15M
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $7.39M
84.038 Federal Perkins Loan Program $7.35M
93.434 Every Student Succeeds Act/preschool Development Grants $6.02M
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $4.24M
84.033 Federal Work-Study Program $3.52M
93.658 Foster Care Title IV-E $2.45M
84.007 Federal Supplemental Educational Opportunity Grants $2.35M
84.425E Covid-19 Education Stabilization Fund $1.70M
11.008 Noaa Mission-Related Education Awards $1.66M
10.511 Smith-Lever Funding (various Programs) $1.53M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $1.50M
84.042 Trio Student Support Services $1.28M
93.732 Mental and Behavioral Health Education and Training Grants $1.27M
84.425D Covid-19 Education Stabilization Fund $1.19M
84.047 Trio Upward Bound $1.14M
93.110 Maternal and Child Health Federal Consolidated Programs $1.13M
93.242 Mental Health Research Grants $1.07M
84.425C Covid-19 Education Stabilization Fund $930,953
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $916,690
66.456 National Estuary Program $864,879
47.070 Computer and Information Science and Engineering $836,173
59.037 Small Business Development Centers $834,207
43.003 Exploration $805,997
10.202 Cooperative Forestry Research $656,559
81.135 Advanced Research Projects Agency - Energy $640,471
84.044 Trio Talent Search $608,786
10.303 Integrated Programs $572,836
93.464 Acl Assistive Technology $498,535
43.RD Other National Aeronautics and Space Administration Programs $474,025
17.504 Consultation Agreements $429,022
93.262 Occupational Safety and Health Program $428,585
93.184 Disabilities Prevention $422,627
47.078 Polar Programs $367,733
10.500 Cooperative Extension Service $367,422
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $365,643
15.805 Assistance to State Water Resources Research Institutes $363,633
10.514 Expanded Food and Nutrition Education Program $360,805
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $351,001
93.867 Vision Research $346,460
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $344,513
10.519 Equipment Grants Program (egp) $323,042
81.RD Other Department of Energy Programs $316,090
84.217 Trio McNair Post-Baccalaureate Achievement $315,995
10.699 Partnership Agreements $310,873
81.U03 Other Department of Energy Programs $299,871
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $294,215
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $268,108
59.037 Covid-19 Small Business Development Centers $251,975
10.174 Acer Access Development Program $247,427
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $246,495
11.420 Coastal Zone Management Estuarine Research Reserves $245,705
47.049 Mathematical and Physical Sciences $240,431
93.945 Assistance Programs for Chronic Disease Prevention and Control $238,600
93.211 Telehealth Programs $238,141
93.791 Money Follows the Person Rebalancing Demonstration $225,000
93.631 Developmental Disabilities Projects of National Significance $223,317
11.011 Ocean Exploration $216,570
11.469 Congressionally Identified Awards and Projects $214,413
93.788 Opioid Str $210,483
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $209,574
21.029 Coronavirus Capital Projects Fund $209,248
47.076 Education and Human Resources $197,951
11.617 Congressionally-Identified Projects (b) $195,324
59.077 Community Navigator Pilot Program $195,077
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $191,081
47.079 Office of International Science and Engineering $186,667
15.611 Wildlife Restoration and Basic Hunter Education $185,602
93.866 Aging Research $182,697
12.114 Collaborative Research and Development $179,685
11.012 Integrated Ocean Observing System (ioos) $176,509
47.075 Social, Behavioral, and Economic Sciences $172,970
84.336 Teacher Quality Partnership Grants $171,918
12.800 Air Force Defense Research Sciences Program $169,095
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $168,508
10.RD Other Department of Agriculture Programs $161,339
12.431 Basic Scientific Research $159,510
11.457 Chesapeake Bay Studies $156,432
10.206 Grants for Agricultural Research_competitive Research Grants $154,487
10.329 Crop Protection and Pest Management Competitive Grants Program $150,095
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $147,867
12.910 Research and Technology Development $147,825
10.351 Rural Business Development Grant $146,516
84.116 Fund for the Improvement of Postsecondary Education $139,854
10.890 Rural Development Cooperative Agreement Program $137,245
54.001 Intelligence Community Centers for Academic Excellence $135,668
84.425F Covid-19 Education Stabilization Fund $132,536
10.516 Rural Health and Safety Education Competitive Grants Program $131,684
14.267 Continuum of Care Program $130,805
64.034 Va Grants for Adaptive Sports Programs for Disabled Veterans and Disabled Members of the Armed Forces $129,185
10.309 Specialty Crop Research Initiative $127,240
47.050 Geosciences $125,139
45.312 National Leadership Grants $120,287
45.164 Promotion of the Humanities Public Programs $111,391
16.026 Ovw Research and Evaluation Program $110,755
16.575 Crime Victim Assistance $109,860
93.103 Food and Drug Administration Research $106,948
59.058 Federal and State Technology Partnership Program $104,075
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $103,342
10.902 Soil and Water Conservation $95,413
47.083 Integrative Activities $92,304
66.129 Southeast New England Coastal Watershed Restoration Program $90,483
10.U01 Other Department of Agriculture Programs $88,143
11.473 Office for Coastal Management $87,894
10.175 Farmers Market and Local Food Promotion Program $86,755
11.419 Coastal Zone Management Administration Awards $84,013
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $83,780
66.437 Long Island Sound Program $81,949
15.808 U.s. Geological Survey Research and Data Collection $80,196
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $79,451
93.670 Child Abuse and Neglect Discretionary Activities $78,079
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $76,282
81.089 Fossil Energy Research and Development $75,903
11.020 Cluster Grants $72,889
10.215 Sustainable Agriculture Research and Education $69,696
17.502 Occupational Safety and Health Susan Harwood Training Grants $68,528
11.454 Unallied Management Projects $67,986
10.855 Distance Learning and Telemedicine Loans and Grants $63,275
93.087 Enhance Safety of Children Affected by Substance Abuse $62,238
93.958 Block Grants for Community Mental Health Services $60,493
20.507 Federal Transit Formula Grants $57,556
15.655 Migratory Bird Monitoring, Assessment and Conservation $57,038
93.865 Child Health and Human Development Extramural Research $47,846
11.619 Arrangements for Interdisciplinary Research Infrastructure $47,477
93.393 Cancer Cause and Prevention Research $46,976
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation's Health $45,826
10.001 Agricultural Research Basic and Applied Research $45,165
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) $44,532
10.515 Renewable Resources Extension Act and National Focus Fund Projects $43,706
10.310 Agriculture and Food Research Initiative (afri) $43,062
21.019 Covid-19 Coronavirus Relief Fund $41,237
10.707 Research Joint Venture and Cost Reimbursable Agreements $40,880
15.670 Adaptive Science $40,102
84.323 Special Education - State Personnel Development $39,233
12.630 Basic, Applied, and Advanced Research in Science and Engineering $38,786
93.575 Child Care and Development Block Grant $38,098
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $37,865
10.680 Forest Health Protection $37,021
93.U04 Other Department of Health and Human Services Programs $36,718
93.556 Marylee Allen Promoting Safe and Stable Families Program $36,452
84.184 School Safety National Activities (formerly, Safe and Drug-Free Schools and Communities-National Programs) $36,263
15.954 National Park Service Conservation, Protection, Outreach, and Education $35,734
20.200 Highway Research and Development Program $35,647
93.396 Cancer Biology Research $34,967
93.839 Blood Diseases and Resources Research $33,800
15.605 Sport Fish Restoration $33,735
96.007 Social Security Research and Demonstration $32,784
10.684 International Forestry Programs $31,287
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $30,688
11.017 Ocean Acidification Program (oap) $30,528
66.460 Nonpoint Source Implementation Grants $29,667
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $29,337
10.912 Environmental Quality Incentives Program $29,294
11.417 Sea Grant Support $28,711
12.RD Other Department of Defense Programs $26,937
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $26,817
93.575 Covid-19 Child Care and Development Block Grant $25,920
20.616 National Priority Safety Programs $25,198
10.311 Beginning Farmer and Rancher Development Program $24,571
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $24,433
15.815 National Land Remote Sensing Education Outreach and Research $24,277
81.049 Office of Science Financial Assistance Program $22,801
12.300 Basic and Applied Scientific Research $22,663
45.160 Promotion of the Humanities Fellowships and Stipends $22,358
45.312 Covid-19 National Leadership Grants $21,635
84.425W Covid-19 American Rescue Plan, Arp-Hcy $20,587
15.945 Cooperative Research and Training Programs – Resources of the National Park System $19,868
10.304 Homeland Security Agricultural $19,820
11.307 Economic Adjustment Assistance $19,470
47.074 Biological Sciences $19,441
66.605 Performance Partnership Grants $18,162
90.601 Northern Border Regional Development $17,161
15.677 Hurricane Sandy Disaster Relief Activities-Fws $17,073
45.163 Promotion of the Humanities Professional Development $16,792
66.042 Temporally Integrated Monitoring of Ecosystems (time) and Long-Term Monitoring (ltm) Program $15,402
10.664 Cooperative Forestry Assistance $14,904
10.678 Forest Stewardship Program $14,522
10.170 Specialty Crop Block Grant Program - Farm Bill $13,926
93.279 Drug Abuse and Addiction Research Programs $13,568
10.200 Grants for Agricultural Research, Special Research Grants $13,191
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $12,459
15.676 Youth Engagement, Education, and Employment $11,670
15.660 Candidate Species Conservation $11,358
10.666 Schools and Roads - Grants to Counties $11,309
93.665 Covid-19 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $11,045
93.778 Medical Assistance Program $10,196
47.041 Engineering $10,031
66.461 Regional Wetland Program Development Grants $9,899
11.999 Marine Debris Program $9,798
45.149 Promotion of the Humanities Division of Preservation and Access $9,702
15.962 National Wild and Scenic Rivers System $9,350
15.634 State Wildlife Grants $9,265
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $9,152
10.207 Animal Health and Disease Research $9,140
10.229 Extension Collaborative on Immunization Teaching & Engagement $9,097
93.048 Covid-19 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $8,238
84.027 Special Education Grants to States $8,203
10.682 National Forest Foundation $7,818
10.698 State & Private Forestry Cooperative Fire Assistance $7,413
20.600 State and Community Highway Safety $6,513
93.247 Advanced Nursing Education Workforce Grant Program $6,363
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $6,192
11.417 Covid-19 Sea Grant Support $5,640
16.582 Crime Victim Assistance/discretionary Grants $5,348
97.067 Homeland Security Grant Program $5,207
10.146 Farm Service Agency Taxpayer Outreach Education and Technical Assistance (american Rescue Plan Assistance) $4,774
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,754
10.559 Summer Food Service Program for Children $4,412
15.631 Partners for Fish and Wildlife $4,005
93.576 Refugee and Entrant Assistance Discretionary Grants $3,350
93.136 Injury Prevention and Control Research and State and Community Based Programs $2,914
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $2,849
81.087 Renewable Energy Research and Development $2,636
20.205 Highway Planning and Construction $2,270
43.008 Office of Stem Engagement (ostem) $2,038
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $1,934
66.110 Healthy Communities Grant Program $1,772
93.273 Alcohol Research Programs $1,544
10.307 Organic Agriculture Research and Extension Initiative $1,270
45.025 Promotion of the Arts Partnership Agreements $1,260
93.511 Affordable Care Act (aca) Grants to States for Health Insurance Premium Review $1,232
10.652 Forestry Research $1,122
93.859 Biomedical Research and Research Training $1,000
81.119 State Energy Program Special Projects $883
10.025 Plant and Animal Disease, Pest Control, and Animal Care $639
10.319 Farm Business Management and Benchmarking Competitive Grants Program $596
11.431 Climate and Atmospheric Research $432
45.129 Promotion of the Humanities Federal/state Partnership $310
10.575 Farm to School Grant Program $241
97.042 Emergency Management Performance Grants $227
20.U02 Other Department of Transportation Programs $76
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $45
11.437 Pacific Fisheries Data Program $-329
11.RD Other Department of Commerce Programs $-1,028
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $-2,686
43.001 Science $-5,974